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Obstacles to the adoption of business commercial books to determine taxable income and ways to address them: An applied research at The General Commission for Taxes
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The research aims to shed light on the obstacles that hinder the use of taxpayers' commercial books covered by provisions of the amended commercial book-keeping system No. 2 of 1985 and ways to address these obstacles. On this basis, the main null hypothesis was formulated that there is no statistically significant relationship between the obstacles to the adoption of the commercial books and taxable income.

The research data were collected on the base of three applied case studies of registered taxpayers in the General Commission of Taxes, GCT, together with the use of a questionnaire distributed to a sample of taxpayers ( companies ). The collected data were analyzed, the result  were presented  and the hypothesis was tested using the Statistical Package for the Social Sciences, SPSS.

The research results led to rejecting the research main null hypothesis and accepting the alternative hypothesis that there is a statistically significant relationship between the adoption of the obstacles and the taxable income. The search also reached a number of important conclusions that the tax authority does not rely on the taxpayers' commercial books , despite their objective and formal conditions  , and it adopted  annual controls in determining their taxable incomes in an inaccurate and  subjective manner  that makes taxpayers do not care any importance to their commercial books.

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Publication Date
Wed Jun 01 2022
Journal Name
Baghdad Science Journal
Impact of Hindiya Dam on the Limnological Features of Euphrates River to the North of Babil Governorate, Iraq
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          Five sites were chosen to the north of Babil Governorate in   order to identify the limnological features and the impact of the Hindiya Dam during 2019. Site2 was located near the dam to reflect the ecological features of this site, whereas other sites, S1 was located at the upstream of the dam as a control site. Moreover, the two other sites S3 and S4 were located down the dam. The results of  the  study  showed  a  close  correlation  between air and water temperature at all sites. Also there were significant differences in average of thirteen out of eighteen water parameters.Water temperature, total alkalinity, bicarbonate, DO, POS, TH and Mg+2  ions  decreased from 22.76˚C, 203.33 mg/L,

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Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
To Develop of Arabian high Education
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The research focuses,in the first place, on six fields.The most important one is
curriculum field which includes the revision of the current academic curriculums and
substitute them with recent ones, beside the rehabilitation of academic labs and factories by
providing them with modern scientific technologies employed in the world. Regarding the
economical field, it seeks to provide high-level training staffs to serve different social and
economical sectors through modern effective technological and scientific
curriculums.Whereas the social field assures the concern of different social classes who
deprived from the grace of higher education such as retirees and elderly people and to set-up
some educational and ent

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Publication Date
Tue Dec 30 2014
Journal Name
College Of Islamic Sciences
Door of operation    (Trying to steer)
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The method of work is not a method made by grammarians. We have found more than guidance from the ancients and contemporaries; That to the corruption of meaning; or to apparent cost Not accepted by good linguistic taste.

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Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Qualification Of Human Resources To Apply Electronic Management A case study In The Ministry Of Science And Technology
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     This research aims to shed light on the reality of the process of rehabilitation of human resources for the implementation of electronic management practice in the ministry, and availability requirements of the application of electronic management and diagnosis of the most important stages and steps that can be followed in the process of transition towards electronic management to keep abreast of developments in the field of information technology, has been the application of this research in the Ministry of science and technology on a group of heads of departments and directors of the people in the departments of the Ministry through the use of case study method, which includes cohabitation field intervi

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Publication Date
Sat Dec 28 2019
Journal Name
International Journal Of Environmental Research And Public Health
Predominant Mechanisms in the Treatment of Wastewater Due to Interaction of Benzaldehyde and Iron Slag Byproduct
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Iron slag is a byproduct generated in huge quantities from recycled remnants of iron and steel factories; therefore, the possibility of using this waste in the removal of benzaldehyde from contaminated water offers an excellent topic in sustainability field. Results reveal that the removal efficiency was equal to 85% for the interaction of slag and water contaminated with benzaldehyde at the best operational conditions of 0.3 g/100 mL, 6, 180 min, and 250 rpm for the sorbent dosage, initial pH, agitation time, and speed, respectively with 300 mg/L initial concentration. The maximum uptake capacity of iron slag was 118.25 mg/g which was calculated by the Langmuir model. Physical sorption may be the major mechanism for the removal of

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Publication Date
Fri Dec 15 2023
Journal Name
Al-academy
Formal coding and its relationship to aesthetic taste among students of the Department of Art Education
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The current research aims to identify pictorial coding and its relationship to the aesthetic taste of art education students. The research community consisted of (10) plastic artworks, and (3) artworks were selected as a sample for analysis and decoding. With the aim of the research, the research tool was prepared as it consisted of an analysis form, and the researcher used statistical methods: Equation (Cooper) to find the percentage of agreement between the arbitrators and the equation (Scott) to calculate the validity of the tool, and the correlation coefficient (Pearson) to extract stability in the method of segmentation half. Shape formations and achieve encryption of the plastic image through decoding symbols, meanings, and the sig

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Publication Date
Mon Mar 27 2023
Journal Name
8th Engineering And 2nd International Conference For College Of Engineering – University Of Baghdad: Coec8-2021 Proceedings
Evaluation of the capability of Shatt Al-Arab River to control flood discharge
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Abstract. Shatt Al-Arab River was the most important tide river in Iraq, it suffered from neglect and lack of maintenance in the past decades. The river embankment is constantly exposed to erosion processes due to several factors, one of the most important of these factors is the movement of water currents due to the tidal energy coming from the Arabian Gulf. In this study, one dimension unsteady-state model was implemented to study river flood capacity simulation by using HEC-RAS (5.0.7) software in Shatt Al Arab River and its tributaries. The data included flow rate, water level records were collected daily from 2018 to 2020 at different stations along the mentioned river and its feeders, additionally, the considered flood discharge data

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Publication Date
Thu Jul 24 2025
Journal Name
Journal Of Sport Sciences
Relationship of some components of blood immune fast transition to the handball players
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It research and descriptive sample of players Handball number (21) player (Club Husseiniya) The research aims to identify the relationship between certain components of blood and immunological speed the transition has been a test speed the transition in addition to the withdrawal of a blood sample after (5-10) minutes on the test to identify the nature of the correlation between speed and some transitional immune blood Mkonaght. The importance of research in identifying the relationship element speed in the game where one of the key elements in this game and some blood components immune where there is little of the studies, which focused on the nature of the relationship between exercise and immune blood, especially in a game of handball, e

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Publication Date
Thu Oct 06 2011
Journal Name
Fes Journal Of Engineering Sciences
Derivation of a New Equation to Obtain the Permeability Coefficient of Clayey Soils
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The main objective of this research is to find the coefficient of permeability (k) of the soil and especially clayey soil by finding the degree of consolidation (rate of consolidation). New modify procedure is proposed by using the odometer (consolidation) device. The ordinary conventional permeability test usually takes a long time by preparing and by testing and this could cause some problems especially if there is a need to do a large number of this test and there were a limited number of technicians and/or apparatus. From this point of view the importance of this research is clear, since the modified procedure will require a time of 25 minute only. Derivation made to produce an equation which could be used to fined the permeabi

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Publication Date
Sat Feb 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
Analysis of the relationship of waste recycling to sustainable development objectives 2015-2030
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Waste recycling is one of the modern means of treating waste and minimizing its harmful effects that have caused problems for all countries of the world through the disposal of them in a safe and healthy manner as well as achieving economic and social benefits to the United Nations, and through the goals of sustainable development. 2015-2013 seeks to solve the environmental problems, including various peoples of the world, through various projects and programs, including waste recycling. Here is the question of whether there is a relationship between waste recycling and the goals of sustainable development, the research seeks to answer through five categories to determine the type of relationship between waste recycling and the g

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